TMI Blog2015 (9) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... lkata, the declaration form ST-18A was valid and in force, however, when the goods reached the territory of State of Rajasthan, at the time of interception, the validity of the certificate had expired a day earlier but in my view, it would be too technical to hold it otherwise because when the goods left Kolkata, the certificate was very much valid, effective and in force; thus no fault can be found of the respondent in this regard if the form expired during the intervening period. Penalty set aside - petition dismissed- decided against petitioner-Revenue. - S. B. Sales Tax Revision No. 27 of 2011 - - - Dated:- 24-9-2015 - Mr. J.K. Ranka, J. Ms. Tanvi Sahai and Ms. Meenal Ghiya for R. B. Mathur, for the petitioner. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e discrepancies in earlier declaration form, as observed earlier, imposed penalty u/Sec. 78(5) at ₹ 85,067/-. 3. The matter was carried in appeal before the DC(A) who allowed the appeal by holding that the new declaration form was submitted immediately on demand which has been found to be proper and as such, the imposition of penalty was unjust and deleted the same. 4. The matter was further carried in appeal before the Tax Board by the Revenue and the Tax Board, after considering the judgment rendered by the Hon'ble Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer : (2007) 7 SCC 269 as also in the case of State of Rajasthan and another Vs. M/s. D.P. Metals, reported in (2002) 1 SCC 279, held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espite opportunity having been granted under Section 78(5) if the requisite documents referred to in clause (a) of sub-section (2) are not produced, even though the same would exist, would clearly prove the guilty intent. It is not possible to agree with the counsel for the respondents that breach referred to in Section 78(5) can be regarded as technical or venial. Once the ingredients of Section 78 (5) are established, after giving a hearing and complying with the principles of natural justice, there is no discretion not to levy or levy lesser amount of penalty. If by mistake some of the documents are not readily available at the time of checking, principles of natural justice may require some opportunity being given to produce the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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